| 1. | All rights reserved . best view by ie5 . x 1024768
主研建设法金融刑法和海关法。 |
| 2. | “ offenses ” shall mean any violation or attempted violation of the customs laws
三） “违法”系指任何既遂或未遂的违反海关法的行为。 |
| 3. | The author introduces the concept and legal characteristics of the smuggling crime , especially analyzes the subjective aspect of this kind of crime
从刑法、海关法的角度，对走私犯罪做出了明确的界定，对其法律特征，特别是主观方面进行了分析和阐述。 |
| 4. | In cases where the taxpayers are not able to provide guarantee , the customs may , in line with the provisions of article 61 of the customs law , adopt duty safeguard measures
纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。 |
| 5. | The wto has given itself a deadline of midnight friday to reach outline deals in four key areas : farm and industrial goods , services and a new customs " code
Wto设定了周五子夜为其在四个重要领域内达成框架性协议的大限。这四个领域为农产品工业品服务业和新海关法。 |
| 6. | If collect sluggish to sign up for golden decision to refuse to obey to custom , ok according to " custom law " fiftieth 3 regulation applies for to reconsider to custom or sue to people court
假如对海关征收滞报金的决定不服，是否可以按照《海关法》第五十三条的规定向海关申请复议或向人民法院起诉？ |
| 7. | In cases where the taxpayers or guarantors fail to pay duties after three months upon the expiration of the duty payment period , the customs may , in line with the provisions of article 60 of the customs law , adopt compulsory measures
纳税义务人、担保人自缴纳税款期限届满之日起超过3个月仍未缴纳税款的，海关可以按照《海关法》第六十条的规定采取强制措施。 |
| 8. | Article xv while exporting dual - purpose nuclear goods and correlated technologies , the exporter shall show the license to the customs office , process the necessary formalities according to the customs law , and accept the customs office ' s supervision
第十五条核两用品及相关技术出口时，出口经营者应当向海关出具出口许可证，依照海关法的规定办理海关手续，并接受海关监管。 |
| 9. | Article xv ： while exporting dual - purpose nuclear goods and correlated technologies , the exporter shall show the license to the customs office , process the necessary formalities according to the customs law , and accept the customs office ' s supervision
第十五条：核两用品及相关技术出口时，出口经营者应当向海关出具出口许可证，依照海关法的规定办理海关手续，并接受海关监管。 |
